Dried, Salted, or Brined Fillets of Cod, Haddock, and Related Gadidae Family Fish

The heading covers fillets that are dried, salted, or in brine — all three preservation states qualify. Wet-salted cod that has not been dried still classifies under 0305320010 provided it meets the fillet definition. However, if the product has been further processed (e.g., desalted and packed in water), it may shift to a different heading. The degree of processing and moisture content relative to the tariff definition should be reviewed carefully.

Portugal is a major processor and re-exporter of salt cod (bacalao), traditionally sourcing raw Atlantic cod from Iceland, Norway, and Canada, then salting and drying it for export. The country of origin for tariff purposes is the country of substantial transformation — typically Portugal in this case — not the country where the fish was caught. Importers should ensure commercial documentation accurately reflects the processing country to support correct origin declarations.